L86191 L8 Ruling Active

The tariff classification of a flashlight from China.

Issued July 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

The submitted sample is a portable, battery-operated flashlight, which is referred to as the “Emergency Crank Safety Light,” that measures approximately 5 ¼ inches long by 2 inches wide. It features the following: three clear-LED light bulbs for the emission of a beam of light; a hand-crank for recharging; and a push-button light-switch mechanism situated near its top. When the light switch is initially depressed, one LED light bulb is activated; when the switch is depressed again, all of the LED lights bulbs are activated.

CBP rationale

The applicable subheading for this flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Portable electric lamps designed to function by their own source of energy…Lamps: Flashlights.

Full text

NY L86191 July 22, 2005 CLA-2-85:RR:NC:1:108 L86191 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Michael Borchert Vector Products, Inc. 4140 SW 28th Way Ft. Lauderdale, FL 33312 RE: The tariff classification of a flashlight from China. Dear Mr. Borchert: In your letter dated July 8, 2005, you requested a tariff classification ruling. The submitted sample is a portable, battery-operated flashlight, which is referred to as the “Emergency Crank Safety Light,” that measures approximately 5 ¼ inches long by 2 inches wide. It features the following: three clear-LED light bulbs for the emission of a beam of light; a hand-crank for recharging; and a push-button light-switch mechanism situated near its top. When the light switch is initially depressed, one LED light bulb is activated; when the switch is depressed again, all of the LED lights bulbs are activated. The applicable subheading for this flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Portable electric lamps designed to function by their own source of energy…Lamps: Flashlights. The rate of duty will be 12.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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